This
is a decision from a hearing which came before the Utah State Tax Commission on
XXXXX.James E. Harward, Hearing
Officer, heard the matter for the Tax Commission.XXXXX represented the Petitioner.

FINDINGS

Petitioners
have been assessed a late filing payment penalty for the first and second quarters
of XXXXX on the withholding tax.The
Petitioners do not have employees, and did not apply for a withholding tax
number.They were confused as to why
the penalties had been assessed.In
reviewing their application for sales tax license, the Petitioners were told
that because they checked the box as having employees 1 to 5, they were
assigned a withholding number.The
Petitioners checked the box under the impression that under some future date
that they may have employees.They have
not had employees and did not have any employees during the period in
question.They also did not have any
forms or correspondence with the Tax Commission relating to withholding tax
returns during the periods in question.

DECISION AND ORDER

Based
on the foregoing, it is the Decision and Order of the Utah Tax Commission that
the Petitioners' request be granted and the penalties associated with any
withholding tax account No. XXXXX be waived and account No. XXXXX be cancelled.